Form (1961 regime) → Form (2025 regime)
Form 15H → 121
Form 15H under the 1961-Act regime corresponds to Form 121 under the Income-tax Act 2025 regime, per the official CBDT comparison utility.
| Form (1961 regime) | Form (2025 regime) |
|---|---|
| 15H Declaration under section 197A(1C) to be made by an individual who is of the age of sixty years or more claiming certain incomes without deduction of tax | 121 Declaration under section 393(6) for receipt of certain incomes without deduction of tax |
This mapping is carried verbatim from the official CBDT comparison utility on incometaxindia.gov.in (as of 2026-08-09). The utility is a navigational aid; for legal proceedings rely on the notified text.